BRADLEY v. COMMISSIONER

Docket No. 110186.

1 T.C. 566 (1943)

ROBERT S. BRADLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 11, 1943.


Attorney(s) appearing for the Case

Robert G. Dodge, Esq., for the petitioner.

James T. Haslam, Esq., for the respondent.


In his notice of deficiency respondent determined deficiencies in income taxes against petitioner for the calendar years 1935 and 1936 in the respective amounts of $70,600.23 and $165,565.98. Subsequently in his amended answer respondent prayed that the net income for the years 1935 and 1936 on which these deficiencies were based be increased by the respective amounts of $8,048.59 and $12,010.71 and that the deficiencies be increased accordingly. The first question is whether...

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